Independent School District No. 535 - Rochester: Single Audit Reports and Findings
Independent School District No. 535 - Rochester filed 10 single audits between 2016 and 2025; the most recently observed auditor is BERGANKDV, LTD. (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Independent School District No. 535 - Rochester is recorded in ROCHESTER, Minnesota under EIN 416002803, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $20,369,091 | $750,000 | BERGANKDV, LTD. | 0 | — | 2025-06-GSAFAC-0000393612 |
| 2024 | 2024-06-30 | $29,592,974 | $887,789 | BERGANKDV, LTD. | 0 | — | 2024-06-GSAFAC-0000068105 |
| 2023 | 2023-06-30 | $28,984,441 | $750,000 | BERGANKDV, LTD. | 0 | — | 2023-06-GSAFAC-0000019132 |
| 2022 | 2022-06-30 | $30,775,112 | $750,000 | BERGANKDV, LTD. | 0 | — | 2022-06-CENSUS-0000151932 |
| 2021 | 2021-06-30 | $22,884,991 | $750,000 | BERGANKDV, LTD. | 0 | — | 2021-06-CENSUS-0000151932 |
| 2020 | 2020-06-30 | $13,157,571 | $750,000 | BERGANKDV, LTD. | 0 | — | 2020-06-CENSUS-0000151932 |
| 2019 | 2019-06-30 | $12,940,912 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | SD | 2019-06-CENSUS-0000151932 |
| 2018 | 2018-06-30 | $12,893,394 | $750,000 | CLIFTONLARSONALLEN LLP | 2 | SD | 2018-06-CENSUS-0000151932 |
| 2017 | 2017-06-30 | $12,741,538 | $750,000 | CLIFTONLARSONALLEN LLP | 5 | SD | 2017-06-CENSUS-0000151932 |
| 2016 | 2016-06-30 | $12,107,209 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | — | 2016-06-CENSUS-0000151932 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $4,460,427 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $3,863,042 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $2,854,132 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,972,212 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $1,337,554 | No |
| 84.287 | TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS | $1,298,043 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $789,492 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $676,603 | No |
| 84.184 | SCHOOL SAFELY NATIONAL ACTIVITIES | $501,070 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $327,228 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $298,962 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $270,351 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $254,263 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $186,037 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $176,664 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $176,378 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $174,698 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $169,284 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $157,616 | No |
| 10.582 | FRESH FRUIT AND VEGETABLE PROGRAM | $121,212 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $83,750 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $59,636 | No |
| 84.196 | EDUCATION FOR HOMELESS CHILDREN AND YOUTH | $43,000 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $38,614 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $29,856 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Read next
- CPA firms that audit Minnesota nonprofits
- Minnesota single audit statistics
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Independent School District No. 535 - Rochester now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Independent School District No. 535 - Ro Single Audits.” https://getauditradar.com/single-audits/mn/independent-school-district-no-535-rochester-416002803/. Data as of 2026-09-18.